CBP Ruling J80855 — The tariff classification of footwear from China

Tariff classification

Headings: 6404

Product description

The submitted item, identified by you as “sample SW-SALINERK,” is a women’s open-toe, open-heel slip-on toe-thong sandal with a textile material Y-configured strap-like upper, the ends of which penetrate and are secured under a textile faced insole. The sandal’s textile material upper vamp area features decorative tightly arranged circular patterns of numerous small stitched-on clear glass and/or plastic cylinder-like beads. These beads do not completely cover the aqua blue color, textile material upper surface and are merely accessories that are added for the purpose of ornamentation. The clear, see-through rows of cylindrical shaped beads are securely sewn onto this sandal’s textile fabric upper and are added to enhance its appearance as decorative accessories that allow for the underlying blue color textile external surface area material to be seen. The sandal also has a flat rubber/plastic bottom/outer sole.

CBP rationale

The applicable subheading for this shoe, identified as “sample SW-SALINERK,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics.

Full text

NY J80855 February 28, 2003 CLA-2-64:RR:NC:TA:347 J80855 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Melissa Weiss Barthco International, Inc. 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of footwear from China Dear Ms. Weiss: In your letter dated February 18, 2003, on behalf of Nine West, Inc., you requested a tariff classification ruling. The submitted item, identified by you as “sample SW-SALINERK,” is a women’s open-toe, open-heel slip-on toe-thong sandal with a textile material Y-configured strap-like upper, the ends of which penetrate and are secured under a textile faced insole. The sandal’s textile material upper vamp area features decorative tightly arranged circular patterns of numerous small stitched-on clear glass and/or plastic cylinder-like beads. These beads do not completely cover the aqua blue color, textile material upper surface and are merely accessories that are added for the purpose of ornamentation. The clear, see-through rows of cylindrical shaped beads are securely sewn onto this sandal’s textile fabric upper and are added to enhance its appearance as decorative accessories that allow for the underlying blue color textile external surface area material to be seen. The sandal also has a flat rubber/plastic bottom/outer sole. The applicable subheading for this shoe, identified as “sample SW-SALINERK,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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